Syfte: Syftet med denna studie är att undersöka sambandet mellan rörelsekapital och   lönsamhet för företag i olika storleksklasser på svenska maskintillverkande företag.Metod: Studien baseras på en kvantitativ metod för att undersöka rörelsekapitalets samband med lönsamheten. Datan som användes i studien hämtades från retriever business och uträkningarna gjordes i Microsoft Office Excel. Variablerna storlek på företag, utvecklingsfas och rörelsekapitalspolicy användes för att kategorisera datan i flertalet tester.Teori: Studiens rörelsekapitalsmått var kassacykeln och lönsamhetsmåttet var bruttovinstmarginalen.Resultat: Studiens resultat visade att det inte fanns något samband mellan rörelsekapital och lönsamhet i 13 av de 24 undersökningarna.Slutsats: Studiens slutsats är att sambandet mellan rörelsekapital och lönsamhet skiljer sig åt hos företag i olika storleksklasser på svenska maskintillverkande företag..

The purpose of this study is to analyse asylum seeking converts understanding of their conversion process based on church context, specifically within the realm of evangelical church and theology. Through the method of content analysis this essay analyses six qualitative interviews done with converts from two Islamic traditions to Swedish free church Christianity. The essay discusses the results through the lens of Lewis Rambos seven-phase theoretical concept of conversion. The important results given by this study shows that the first contact with other Christians in a new country, which creates a new community serving as an interpretive framework for their lives, triumphs the question of the theological perception for the conversion. Also, the results shows that intellectual understanding of the doctrines of faith is less important relative to the conversion process best described by the words touched, taught, and transformed.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

In this Master's thesis, a direct-conversion receiver front-end has been designed in a 0.18um CMOS technology. Direct-conversion receivers (DCR) have obvious advantages over the heterodyne counterpart. Since the intermediate frequency (IF) is zero, the problem of image is circumvented. As a result, no front-end image reject filter is required and the channel selection requires only a low-pass filter, which makes it easy to integrate directly on chip. However, the DCR also suffers from several drawbacks such as extreme sensitivity to DC offsets, 1/f noise, local oscillator (LO) leakage/radiation, front-end nonlinearity and I/Q mismatch.

Master thesis work at ITN (Department of Science and Technology) in the areas of A/D-construction and RF-circuit design. Major goal of project were to research suitable possibilities for implementations of direct conversion in transceivers operating in the 160MHz band, theoretic study followed by development of components in the construction environment Cadence. Suitable A/D- converter and other important parts were selected at the end of the theoretic study. Subsampling technique was applied to make A/D sample requirements more realistic to achieve. Besides lowering requirements on A/D-converter it allows a more simple construction, which saves more components than subsampling adds.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

Detta arbete behandlar problemområdet systemförvaltning och är en vidareutveckling av förvaltningsmodellen vid systemförvaltningsprocessen. Vid systemförvaltningsarbetet finns det olika förvaltningsmodeller som kan vara ett stöd vid taktisk och operativ styrning samt administrativ kontroll.Systemförvaltningsmodellen består generellt av sju olika rekommenderade delmodeller där bland annat systemförvaltningsprocessen ingår. Modeller för systemförvaltningsprocessen bör förenkla, effektivisera och ge stöd när systemförfrågningar samt systemkrav inkommer från verksamhetsledningen eller systemanvändaren. Undersökningen i detta examensarbete fokuserar på en vidareutveckling av modellen Application Maintenace Cycle (AM/Cycle) som utvecklats av Peder Brandt.Vidareutvecklingen i detta arbete resulterar i en modell för systemförvaltningsprocessen, vilken benämns Application Maintenace Schedule Cycle (AMS/Cycle). Litteraturstudier och intervjuer har påvisat vissa svagheter med modellen AM/Cycle, vilket tagits i beaktande vid vidareutvecklingen av AMS/Cycle.

The purpose of this study in the psychology of religion is to explore the process of an individual?s shift in orienting system, from a religious to an atheistic. The materials used are autobiographical accounts obtained from two books. One that has been used as a primary source and one as a secondary. By using Rambo?s process oriented theory of religious conversion relevant themes and categories were chosen and later subjected to further analysis using Pargament?s theory of religion and coping.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

Med cash management menas styrning av företagets betalningsströmmar samt styrning av företagets val av förvaltningsform. Här ingår bl.a. in- och utbetalning, prognostisering, hantering i form av placering och finansiering samt effektiva system för att kontrollera företagens flöden. Ett bra och effektivt cash management arbete kan göra att bundet kapital frigörs. Vidare kan detta leda till att företag kan uppnå en högre avkastning och därmed bättre resultat.

Sammanfattning Uppsatsens titel: Cash Management, En studie av hur ett förbisett vinstgenererande område hanteras av medelstora företagSeminariedatum: 2006-06-08 Ämne/kurs: FEK582 Kandidatuppsats, 10 poängFörfattare: Lars Hansen, Rikard Johansson och Patrik JonssonHandledare: Tore ErikssonFem nyckelord: Cash Management, Medelstora företag, Likviditetsplanering, Likviditetshan-tering, Cash Management-systemSyfte: Syftet med denna uppsats är att undersöka i vilken utsträckning medelstora företag arbetar med likviditetshantering och planering. Vidare kommer företagens och bankernas rela-tion inom området Cash Management studeras för att undersöka hur banker kan bli mer effek-tiva när det gäller att tillmötesgå företagens behov.Metod: Kvalitativa intervjuer genomfördes hos medelstora företag, en bank samt en revisor. Ansatsen i uppsatsen var deduktiv. Vidare har resultaten från intervjuerna analyserats och jämförts med hypoteser i teorin. Slutsatsen ses som en utveckling av analysen där även tankar om förbättringar förs fram.

The main purpose of this thesis is to examine what problems may arise when converting class symbols from one classification scheme to another. In order to fulfill this purpose, a conversion table between parts of the Swedish online-version of the UDC and the Swedish classification system SAB was constructed. For main classes 0 and 3 every class number from this abridged version of the UDC was converted, whereas for the rest of the main classes only class numbers with fewer than four figures were converted. The conversion table was constructed using the alphabetical index of SAB and different UDC-indexed library catalogues. Various aspects of the conversion table were then analysed using methods mainly devised by the authors themselves, but inspired by lexicography and multilingual thesaurus construction.

Sweden is going through big changes within the bank sector. Increasing card usage, decrease of cash acceptance in the society, an attempt to reduce money laundering, and a possible increase in profitability has lead to the rescindment of cash management among three of the four major banks. This has lead to a big debate in the society, a lot of frustration from customers, and a drop in customer satisfaction for every bank that started the process of removing cash management. The purpose of this study is to find out how the banks could keep their customer satisfaction when removing cash management. When doing the study, the rescindment of cash was a deduction of a part of the service, compared to the normal adding or starting of a service. The study was done through a focus group that was the base of a questionnaire that got answered by 125 respondents.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

The conversion in the Viking Age and the High Middle Agea in Scandinavia and how this affected women is discussed. Did women get a better life when the people had converted to Christianity or not. Our written sources are later than the conversion to Christianity. Instead the material culture, graves, grave goods and runic stones, can help us understand the life of women. Nordic mythology presents a contrast between faith in the Viking Age and Christianity..